REVIEW OF DETERMINATIONS OF THE BOARD OF FINANCEAND REVENUE

1. (a) General rule.—Review of a determination of the Board of Finance and Revenue shall be governed by this chapter and ancillary provisions of these rules, except as otherwise prescribed by this rule.

2. (b) Time for petitioning for review.—A petition for review of a determination of the Board of Finance and Revenue shall be filed:

   1. (1) Within 30 days after entry of an order of the Board which does not expressly state that it is interlocutory in nature.
   2. (2) Within 30 days after entry of an order of the Board adopting a determination by the Department of Revenue or other government unit made at the direction of the Board respecting any matter pending before the Board.

   3. (3) Where the Board is required by statute to act finally on any matter pending before it within a specified period after the matter is filed with the Board and has not done so, at any time between:

      1. (i) the expiration of such specified period; and
      2. (ii) 30 days after service of actual notice by the Board stating that it has failed to act within such period.

3. (c) Form.—The petition for review shall contain:

   1. (1) a statement of the basis for the jurisdiction of the court;
   2. (2) the name of the party seeking review;
   3. (3) a statement that the Board of Finance and Revenue made the determination sought to be reviewed;

   4. (4) reference to the order or other determination sought to be reviewed; and a general statement of the objections to the order or other determination.

      The petition for review need not be verified and shall not contain or have endorsed upon it notice to plead. A petition for review of a taxpayer or similar party shall name the ‘‘Commonwealth of Pennsylvania’’ as respondent and a petition for review filed by the Commonwealth of Pennsylvania shall name all real parties in interest before the Board as respondents. The petition for review shall contain the certificate of compliance required by Pa.R.A.P. 127.

4. (d) Service.—In the case of a petition for review filed by a taxpayer or similar party, the petitioner shall serve a copy of the petition on the Board of Finance and Revenue and on the Attorney General in accordance with Pa.R.A.P. 1514(c). All other parties before the Board shall be served as prescribed by Pa.R.A.P. 121(b) (service of all papers required).
5. (e) Answer.—An answer may not be filed to a petition for review of a determination of the Board of Finance and Revenue. The Commonwealth may raise any question on review, even if no cross-petition for review has been filed by it, and may introduce any facts in support of its position so long as it provides the petitioner with written notice 20 days prior to trial of its intention of raising new questions or presenting new facts.
6. (f) Record.—No record shall be certified to the court by the Board of Finance and Revenue. After the filing of the petition for review, the parties shall take appropriate steps to prepare and file a stipulation of such facts as may be agreed to and to identify the issues of fact, if any, which remain to be tried. See Pa.R.A.P. 1542 (evidentiary hearing).
7. (g) Oral argument.—Except as otherwise ordered by the court on its own motion or on application of any party, after the record is closed, the matter may be listed for argument before or submission to the court.

8. (h) Scope of review.—Pa.R.A.P. 1551(a) (appellate jurisdiction petitions for review) shall be applicable to review of a determination of the Board of Finance and Revenue except that:

   1. (1) A question will be heard and considered by the court if it was raised at any stage of the proceedings below and thereafter preserved.
   2. (2) To the extent provided by the applicable law, the questions raised by the petition for review shall be determined on the record made before the court. See paragraph (f) of this rule.

9. (i) Exceptions.—Any party may file exceptions to an initial determination by the court under this rule within 30 days after the entry of the order to which exception is taken. Such timely exceptions shall have the effect, for the purposes of Pa.R.A.P. 1701(b)(3) (authority of a trial court or other government unit after appeal), of an order expressly granting reconsideration of the determination previously entered by the court. Issues not raised on exceptions are waived and cannot be raised on appeal.

   Official Note

   Paragraph (b) represents an exercise of the power conferred by 42 Pa.C.S. § 5105(a) (right to appellate review) to define final orders by general rule. The following statutes expressly require the Board of Finance and Revenue to act within six months in certain cases:

   Section 1103 of The Fiscal Code, Act of April 9, 1929 (P.L. 343), 72 P.S. § 1103.

   Section 2005 (malt beverage tax) of The Tax Reform Code of 1971, Act of March 4, 1971 (P.L. 6), 72 P.S. § 9005.

   The following statute requires the Board of Finance and Revenue to act within twelve months in certain tax refund matters:

   Section 3003.5 of the Tax Reform Code of 1971, Act of March 4, 1971 (P.L. 6), 72 P.S. § 10003.5.

   The following statutes are covered by Section 1103 of The Fiscal Code:

   Sections 809 (various insurance taxes) and 1001 (miscellaneous settlements, for example, under Section 212 of The Insurance Department Act of 1921, Act of May 17, 1921 (P.L. 789), 40 P.S. § 50) of the Fiscal Code, Act of April 9, 1929 (P.L. 343), 72 P.S. § § 809 and 1001.

   Section 6 of the Co-operative Agricultural Association Corporate Net Income Tax Act, Act of May 23, 1945 (P.L. 893), 72 P.S. § § 3420-21 et seq.

   Sections 407 (corporate net income tax), 603 (capital stock—franchise tax), 702 (bank and trust company shares tax), 802 (title insurance companies shares tax), 904 (insurance premiums tax), 1102 (gross receipts tax), 1111-C (realty transfer tax), and 1503 (mutual thrift institutions tax) of the Tax Reform Code of 1971, Act of March 4, 1971 (P.L. 6), 72 P.S. § § 7407, 7603, 7702, 7802, 7904, 8102, 8111-C, and 8503.

   75 Pa.C.S. § 9616(f) (motor carriers road tax).

   The basis of jurisdiction of the court under this rule will ordinarily be 42 Pa.C.S. § 763 (direct appeals from government agencies). Paragraph (c) is not intended to change the practice in connection with the review of orders of the Board of Finance and Revenue insofar as the amount of detail in the pleadings is concerned. What is required is that the petitioner raise in the petition for review every legal issue that the petitioner wishes the court to consider. The legal issues raised need only be specific enough to apprise the respondent of the legal issues being contested ( for example, ‘‘valuation,’’ ‘‘manufacturing,’’ ‘‘sale for resale,’’ etc.). See generally House of Pasta, Inc. v. Commonwealth, 390 A.2d 341 (Pa. Cmwlth. 1978).

   Paragraph (e) is based on Section 1104(e) of The Fiscal Code, which was suspended absolutely by these rules, and subsequently repealed.

   Paragraph (f) is based on 2 Pa.C.S. § 501(b)(1) and 2 Pa.C.S. § 701(b)(1), which exclude tax matters from the on-the-record review requirements of 2 Pa.C.S. § 704.

   Paragraph (h) is based on Section 1104(d) of The Fiscal Code, which was suspended absolutely by these rules and subsequently repealed, and is intended as a continuation of the prior law, except, of course, that the separate specification of objections has been abolished by these rules.

   Paragraph (i) is intended to make clear that the failure to file exceptions will result in waiver by a petitioner of any issues previously presented to the Commonwealth Court.

   See also Pa.R.A.P. 1782 (security on review in tax matters).

Source

The provisions of this Rule 1571 adopted May 16, 1979, effective September 30, 1979, 9 Pa.B. 1740; amended July 7, 1997, effective in 60 days, 27 Pa.B. 3503; amended July 8, 2004, effective 60 days after adoption, 34 Pa.B. 3862; amended January 5, 2018, effective January 6, 2018, 48 Pa.B. 461; amended January 7, 2020, effective August 1, 2020, 50 Pa.B. 505 Immediately preceding text appears at serial pages (389967) to (389970).

Cross References

This rule cited in 61 Pa. Code § 703.45 (relating to appeal rights).